United States v. One 1975 Pontiac Lemans, Vehicle I.D. No. 2f37m56101227, Appeal of Irma Zullo

LEVIN H. CAMPBELL, Circuit Judge.

The United States instituted an action in rem in the district court, 470 F.Supp. 1243, seeking the forfeiture of claimant Irma Zullo’s automobile under the provisions of 26 U.S.C. § 7302. The district court, finding that the car had been used in violation of the internal revenue laws and had been properly seized, without a warrant, by agents of the Treasury Department, denied Zullo’s claim for return of the car and ordered that it be forfeit to the government. On appeal, Zullo argues that: (1) the car was not subject to forfeiture because there was no finding…